1. Home
  2. Browse Decisions
  3. B.R.
  4. 394 B.R.
  5. 394 B.R. 635 (2008)
 

IN RE TRACEY

BAP No. 08-011. Bankruptcy No. 07-10417-MWV.

394 B.R. 635 (2008)

Gerard T. TRACEY, Jr., and Rhonda L. Tracey, Debtors. Gerard T. Tracey, Jr., and Rhonda L. Tracey, Appellants, v. United States of America, Internal Revenue Service, Appellee.

United States Bankruptcy Appellate Panel for the First Circuit.

October 2, 2008.

Attorney(s) appearing for the Case

Krista E. Atwater, Esq., on brief for Appellants.

Wendy J. Kisch, Esq., on brief for Appellee.

Before VOTOLATO, HAINES and TESTER, United States Bankruptcy Appellate Panel Judges.

VOTOLATO, Bankruptcy Judge.

The Debtors appeal from an order of the United States Bankruptcy Court for the District of New Hampshire overruling their objection to the secured claim of the Internal Revenue Service (the "IRS"). At issue is whether the IRS properly filed its Notice of Federal Tax Lien (the "Notice"), and thereby established its status as a secured creditor. For the reasons discussed below, we AFFIRM.

BACKGROUND

In March...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases